The Republic of the Union of Myanmar

Ministry of Planning, Finance and Industry 

Revenue Appellate Tribunal

Location and Summary of Historical Background of Revenue Appellate Tribunal

1. It is situated at Office Building No. (46), Naypyitaw.

2. Income – Tax Appellate Tribunal has been formed under section 5 A of the Burma Income Tax Act since 1954 , and hearings on Income-tax appeal Cases be made and consequently judgments passed.

3. Under Notification No.129 dated 23-10-72 of the Ministry of Planning and Finance , the Revenue Appellate Tribunal comprising four members including the Chairman has been formed in 1972 and cases on appeal, revision, review and reference to the Supreme Court relating to Customs duty ,excise duty ,stamp duty , etc. other than Income-Tax appeal cases have been heard and consequently judgments passed. In accord with to the said Notification , change the name of the Revenue Appellate Tribunal from Income – Tax Appellate Tribunal was changed and stipulated as.

4. Under sub – section (d) of section 10 of the Profit Tax Law of 1976 , by Notification No.12 dated 11-12-1976 of the Council of Ministers, the Revenue Appellate Tribunal was formed comprising the following persons and duties and functions were performed;

• Minister , Ministry of Planning and finance - Chairman
• Minister , Ministry of Social Welfare - Member
• Deputy Minister, Ministry of Planning and Finance - Member

5. After assuming responsibilities of the State by the Tatmadaw ( Defence Services), under Notification No.6/89 dated 28-7-89 of the Government of the Union of Myanmar , in 1989 the Revenue Appellate Tribunal was reconstituted as follows –

• Director  General, Office of the Revenue Appellate Tribunal - Chairman
• A Director of the Supreme Court of the Union nominated by the Chief Justice of the Union and appointed by the Union Minister for  Finance and Revenue - Member
• A Director of the Union Auditor General’s Office nominated by the Auditor General of the Union and appointed by the Union Minister for Finance and Revenue - Member

Duties and Powers of the Revenue Appellate Tribunal

6. Duties and powers conferred by the notification No.6/89 dated 28-7-1989 of the Government of the Union of Myanmar are as follows:-

(a) To pass judgment on cases of appeal , revision and review submitted under the laws related to revenues, taxes and duties.

(b) To decide , after hearing and scrutinizing whether or  not there is  issue of law on reference cases, and whether or not the case should be submitted to the Supreme Court.

(c) In hearing and passing judgments on cases related to revenues taxes and duties submitted to the Tribunal , judgments and decisions are to be made in accordance with the laws , rules, regulations, etc. relating there to .

(d) Judgments  and  decisions are to be made   after  careful   scrutiny   on cases that are heard on issues whether or not they are in conformity with law, whether or not they are correct factually and whether or not they are fair and correspond to norms.

(e)    In cases heard and passed judgments by the Revenue Appellate Tribunal, on matters relating to question of facts, the decision of the Revenue Appellate Tribunal is final.

Titbits of Revenue Appeal

7. A person dissatisfied with levying of tax, fining and confiscating of property and vehicles can file appeal under section 188 of the Sea Customs Act, section 33 (a) of the Income Tax Law and section 19(a)(2) of the commercial tax Law.

Appeal Cases related to Internal Revenue Department

Appeal Against Income Tax

8. If the appellant taxpayer or the Head of Township Internal Revenue Department is dissatisfied with the order passed by the Head of State/Regional Internal Revenue Department or Medium Taxpayers Office or Large Taxpayers Office and if the tax exceeds kyats 100,000/- appeal may be filed to the Revenue Appellate Tribunal within 60 days from the date of the receipt of the said order under section 33(a) of the Income Tax Law. In filing appeal as such, the application shall be submitted   using   the form prescribed by the Revenue Appellate Tribunal, and if the appeal is filed by the tax- payer, the evidence proving kyats1000/- have been subscribed has to be attached. It is prescribed in section 33(b) of the said law that in filing appeal, even though filling has not been made during limitation of period, the appeal may be accepted if there is sufficient cause.

9. If an issue arises to be settled in respect of law of the order of the Revenue Appellate Tribunal, the tax- payer or the Head of the State/ Regional Internal Revenue Department or Company Cases Tax Office may suggest to the Revenue Appellate Tribunal to refer to the Supreme Court of the Union for decision within 60 days from the date of the receipt of the said order.

Appeal against Commercial Tax

10.    Under section 19 (a)(2) of the Commercial Tax Law, the tax-payer or the Head of Township Internal Revenue may, if the tax exceeds kyats 100000/- by the decision of the Head of the State/Regional Internal Revenue Department or Medium Taxpayers Office or Large Taxpayers Office, file appeal to the Revenue Appellate Tribunal within 60 days from the date of receipt of the said order in accordance with the regulations. The Tribunal may, It is prescribed in section 19(c) of the said law that in filing appeal, even though filing has not been made during limitation of period, the appeal may be accepted if there is sufficient cause. In the appeal against the commercial tax, there shall be no application for reference. Under section 19(a)(3) of the said law, the issue of law arising from the decision of the Revenue Appellate Tribunal , appeal may be filed to the Supreme Court of the Union.

Appeal against Specific Goods Tax

11.    Under Section 21 (a) (2) and Section 21 (c) of the Specific Goods Tax Law, the tax-payer or the Head of Township Internal Revenue may, if the tax exceeds kyats 10000000/- by the decision of the Head of the State/Regional Internal Revenue Department or Union Country Tax Office or Large Taxpayers Office or Medium Taxpayers Office, file appeal to the Revenue Appellate Tribunal within 60 days from the date of receipt of the said order.

12.    If an issue arises to be settled in respect of law of the order of the Revenue Appellate Tribunal, under Section 21 - (i) of the Specific Goods Tax Law, the tax- payer or the Head of the State/Regional Internal Revenue Department or Union Country Tax Office or Large - Taxpayer - Office or Medium Taxpayers Office may suggest to the Revenue Appellate Tribunal to refer to the Supreme Court of the Union for decision within 60 days from the date of the receipt of the said order.

Appeal Cases related to Customs Department

Appeal against Customs Duty

13.    Under the Sea Customs Act and Land Customs Act, confiscation of property and vehicle by the Customs Department and fining may be filed appeal, Under Section 188 of the Sea Customs Act, any person deeming himself aggrieved by any decision or order passed by an officer of Customs, may within one month from the date of such decision or order, appeal there from to the Revenue Appellate Tribunal.  The Revenue Appellate Tribunal may, on sufficient cause being shown, extend the period of appeal from one month to a period not exceeding three months. However, section 189 of the Sea Customs Act provides that filing appeal may only be made if the appellant has already subscribed the customs duty or fine imposed by the original order.

14.    The documents that shall be included in filing appeal shall be submitted in accordance with the stipulations of the Revenue Appellate Tribunal. The appeals submitted in such a manner shall be heard by summoning both parties, and appropriate order shall be passed.

15.    Under sub-section (1) of section 191 of the Sea Customs Act, an officer of customs or the Union Minister of Finance or the Ministry of Finance may, either of his own motion or on the application of any party interested, review, and on so reviewing modify, reverse or confirm, any order [other than one made on review] made by himself or by any of his predecessors in office. 

16.    Moreover, under clause b of sub-section (2) of section 191 of the Sea Customs Act, the Ministry of Finance may, at any time and on application or otherwise, call for the record of any case disposed of by any officer of Customs or the Union Minister of Finance. For the purpose of satisfying himself as to the correctness, legality or propriety of any decision or order made and may make such order as he thinks fit: [ Provided that before any such decision or order is modified or reversed in revision the party concerned shall be given an opportunity to file a written statement, but he may not be permitted to give any oral statement, as to why such decision or order should not be modified or reversed] [Provided also that no application under this sub- section shall be entertained unless the party concerned has exercised the right of appeal under section 188 and complied with the  provisions of section 189.